Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaul...
TDS u/s 192 - per-diem allowance paid to the employees - When the payment is made to meet the expenses incurred and when not taxable u/s 10(14) merely because the actual expenses were not verified, the character or nature of the payment would not be changed so as to include u/s 17(2) - HC
TDS u/s 192 - per-diem allowance paid to the employees - When the payment is made to meet the expenses incurred and when not taxable u/s 10(14) merely because the actual expenses were not verified, the character or nature of the payment would not be changed so as to include u/s 17(2) - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
